Idaho Payroll Taxes 2026: Complete Overview for Employers
Idaho flat 5.695% income tax, SUI on $53,500, and all employer obligations.
Practical, accurate resources for Idaho small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Idaho flat 5.695% income tax, SUI on $53,500, and all employer obligations.
How to register with Idaho State Tax Commission and Idaho Department of Labor as a new Idaho employer.
New employer rate 1.0%, experienced range 0.21%โ5.40%, wage base $53,500.
Idaho minimum wage is $7.25/hr. Idahoโs minimum wage is $7.25/hr, matching the federal minimum. Tipped employees may be paid $3.35/hr.
Monthly pay required. Final pay: Final wages are due within 10 business days of termination or the next scheduled payday, whichever is sooner..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Idaho-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Idaho new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Idaho recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Idaho small businesses.
Federal OT after 40 hrs/week, Idaho overtime rules, exemptions, salary thresholds.